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(1)For the purposes of assessing and reporting in accordance with section 33 of the 2009 Act, each of 2018 and 2019 is to be taken as a target year with a target of the Scottish Ministers ensuring that the net Scottish emissions account—
(a)for 2018, is at least 54.0% lower than the baseline, and
(b)for 2019, is at least 55.0% lower than the baseline.
(2)The Scottish Ministers may by regulations subject to the affirmative procedure modify one or more of the percentage figures applying for the purposes of a year mentioned in subsection (1).
(3)But a draft of regulations to be laid for approval under subsection (2) may propose the modification of a percentage figure only if—
(a)the Scottish Ministers have, at the same time as or before laying for approval the draft of those regulations, laid before the Scottish Parliament for approval a draft of regulations under section 2A(1) of the 2009 Act proposing to modify the percentage figure applying for the purposes of the interim target for 2020,
(b)the figure proposed to be modified is in respect of a year in relation to which the Scottish Ministers have not yet reported on under section 33 of the 2009 Act, and
(c)the Scottish Ministers have, before laying for approval a draft of the regulations, had regard to the most up-to-date advice they have received from the relevant body about the figure proposed to be modified.
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